Formosa Optical Technology Co Ltd (5312) — Cash Flow Quality Index
Formosa Optical Technology Co Ltd (5312) has a Cash Flow Quality Index of 5.01x as of December 2025. Operating cash flow of NT$318.52 Million exceeds net income of NT$63.54 Million, indicating high earnings quality where cash backs reported profits. Explore 5312 long-term investment intensity to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Formosa Optical Technology Co Ltd Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Formosa Optical Technology Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Formosa Optical Technology Co Ltd (5312) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Formosa Optical Technology Co Ltd (2002–2025)
Year-by-year earnings quality comparison for Formosa Optical Technology Co Ltd. For live market cap and the full company financial profile, see 5312 market cap overview.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.16x | NT$833.62 Million | NT$385.27 Million | ▲ +31.5% |
| 2024 | 1.65x | NT$814.46 Million | NT$494.81 Million | ▼ -9.0% |
| 2023 | 1.81x | NT$903.51 Million | NT$499.41 Million | ▼ -46.3% |
| 2022 | 3.37x | NT$693.35 Million | NT$205.82 Million | ▲ +74.0% |
| 2021 | 1.94x | NT$677.86 Million | NT$350.04 Million | ▲ +12.6% |
| 2020 | 1.72x | NT$640.92 Million | NT$372.56 Million | ▲ +4.5% |
| 2019 | 1.65x | NT$624.19 Million | NT$379.05 Million | ▼ -10.3% |
| 2018 | 1.84x | NT$465.55 Million | NT$253.52 Million | ▲ +45.9% |
| 2017 | 1.26x | NT$382.67 Million | NT$304.13 Million | ▲ +22.6% |
| 2016 | 1.03x | NT$368.69 Million | NT$359.22 Million | ▲ +47.5% |
| 2015 | 0.70x | NT$259.77 Million | NT$373.32 Million | ▼ -25.7% |
| 2014 | 0.94x | NT$330.15 Million | NT$352.50 Million | ▲ +125.3% |
| 2013 | 0.42x | NT$148.39 Million | NT$356.96 Million | ▼ -47.2% |
| 2012 | 0.79x | NT$242.81 Million | NT$308.33 Million | ▲ +49.1% |
| 2011 | 0.53x | NT$118.93 Million | NT$225.13 Million | ▼ -48.5% |
| 2010 | 1.03x | NT$236.68 Million | NT$230.67 Million | ▼ -33.7% |
| 2009 | 1.55x | NT$245.61 Million | NT$158.59 Million | ▲ +27.4% |
| 2008 | 1.22x | NT$173.54 Million | NT$142.79 Million | ▲ +119.1% |
| 2007 | 0.55x | NT$75.05 Million | NT$135.31 Million | ▼ -13.3% |
| 2006 | 0.64x | NT$111.68 Million | NT$174.62 Million | ▼ -51.5% |
| 2005 | 1.32x | NT$188.46 Million | NT$142.80 Million | ▼ -11.1% |
| 2004 | 1.48x | NT$160.81 Million | NT$108.32 Million | ▼ -10.9% |
| 2003 | 1.67x | NT$119.36 Million | NT$71.64 Million | ▼ -39.6% |
| 2002 | 2.76x | NT$118.20 Million | NT$42.86 Million | — |